A.I.O. SERVICES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
A.I.O. SERVICES
Largest movements
- Receivables within one year +€890
new in 2024: €890
- Cash -€499
down €499 (-6.3%), from €7,888 to €7,389
mainly Net result for the year (-€9,216) and Receivables within one year (-€890)
- Deferred charges and accrued income -€296
down €296 (-40.9%), from €725 to €428
- Stocks and contracts -€287
down €287 (-5.3%), from €5,389 to €5,102
- Profit (loss) carried forward -€9,216
down €9,216 (-101.4%), from -€9,092 to -€18,308
- Tax, wage and social debts +€5,527
up €5,527 (+77.5%), from €7,131 to €12,658
of which Taxes: +€2,875
- Other debts +€1,518
up €1,518 (+11.9%), from €12,802 to €14,320
- Trade debts +€1,464
up €1,464 (+126.1%), from €1,161 to €2,626
- Accrued charges and deferred income +€513
new in 2024: €513
- Staff costs +€22,865
up €22,865 (+74.5%), from €30,684 to €53,548
- Gross operating margin +€12,445
up €12,445 (+36.4%), from €34,221 to €46,666
- Financial charges +€1,382
up €1,382 (+882.3%), from €157 to €1,539
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,002 | €13,809 | -€193 | -1.4% |
| Current assets | 29/58 | €14,002 | €13,809 | -€193 | -1.4% |
| Stocks and contracts in progress | 3 | €5,389 | €5,102 | -€287 | -5.3% |
| Stocks | 30/36 | €5,389 | €5,102 | -€287 | -5.3% |
| Amounts receivable within one year | 40/41 | - | €890 | +€890 | |
| Trade receivables | 40 | - | €890 | +€890 | |
| Cash at bank and in hand | 54/58 | €7,888 | €7,389 | -€499 | -6.3% |
| Deferred charges and accrued income | 490/1 | €725 | €428 | -€296 | -40.9% |
| Total equity and liabilities | 10/49 | €14,002 | €13,809 | -€193 | -1.4% |
| Equity | 10/15 | -€7,092 | -€16,308 | -€9,216 | -129.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,092 | -€18,308 | -€9,216 | -101.4% |
| Amounts payable | 17/49 | €21,094 | €30,117 | +€9,023 | +42.8% |
| Amounts payable within one year | 42/48 | €21,094 | €29,604 | +€8,510 | +40.3% |
| Trade debts | 44 | €1,161 | €2,626 | +€1,464 | +126.1% |
| Suppliers | 440/4 | €1,161 | €2,626 | +€1,464 | +126.1% |
| Taxes, remuneration and social security | 45 | €7,131 | €12,658 | +€5,527 | +77.5% |
| Taxes | 450/3 | €3,132 | €6,006 | +€2,875 | +91.8% |
| Remuneration and social security | 454/9 | €3,999 | €6,651 | +€2,652 | +66.3% |
| Other amounts payable | 47/48 | €12,802 | €14,320 | +€1,518 | +11.9% |
| Accrued charges and deferred income | 492/3 | - | €513 | +€513 | |
| Non-recurring operating income | 76A | €1,774 | - | -€1,774 | |
| Remuneration, social security and pensions | 62 | €30,684 | €53,548 | +€22,865 | +74.5% |
| Other operating charges | 640/8 | €568 | €794 | +€226 | +39.8% |
| Gross operating margin | 9900 | €34,221 | €46,666 | +€12,445 | +36.4% |
| Operating profit (loss) | 9901 | €2,970 | -€7,677 | -€10,647 | |
| Financial charges | 65/66B | €157 | €1,539 | +€1,382 | +882.3% |
| Recurring financial charges | 65 | €157 | €1,539 | +€1,382 | +882.3% |
| Profit (loss) for the period before taxes | 9903 | €2,813 | -€9,216 | -€12,029 | |
| Profit (loss) for the period | 9904 | €2,813 | -€9,216 | -€12,029 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,813 | -€9,216 | -€12,029 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.